https://www.taxtmi.com/caselaws?id=464562 CESTAT set aside the Commissioner (Appeals) order and remanded the matter for fresh adjudication, holding that the Commissioner (Appeals) failed to consider whether speaking orders were passed within 15 days as required by s.17(5) of the Customs Act and improperly entertained hypothetical grounds to enhance declared transaction value. The Tribunal directed the department to place on record the assessing officer's speaking orders for the 18 bills of entry and ordered the Commissioner (Appeals) to pass a fresh reasoned order after considering those speaking orders; petition allowed by way of remand. en-us Mon, 02 Sep 2024 00:00:00 +0530 Tue, 04 Nov 2025 15:48:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464562 CESTAT set aside the Commissioner (Appeals) order and remanded the matter for fresh adjudication, holding that the Commissioner (Appeals) failed to consider whether speaking orders were passed within 15 days as required by s.17(5) of the Customs Act and improperly entertained hypothetical grounds to enhance declared transaction value. The Tribunal directed the department to place on record the assessing officer's speaking orders for the 18 bills of entry and ordered the Commissioner (Appeals) to pass a fresh reasoned order after considering those speaking orders; petition allowed by way of remand. Case-Laws Customs Mon, 02 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464562